[Download] "Frederick & Josephine Hackman v. Director" by En Banc Supreme Court of Missouri # Book PDF Kindle ePub Free

August 24, 2021

eBook details

Title: Frederick & Josephine Hackman v. Director
Author : En Banc Supreme Court of Missouri
Release Date : January 25, 1989
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 72 KB

Description

EDWARD D. ROBERTSON, JR., Judge On March 28, 1989, the United States Supreme Court decided Davis v. Michigan Department of Treasury, U.S. , 57 U.S.L.W. 4389 (1989) Davis held that Michigan's income taxation scheme, which exempted from taxation all retirement benefits paid by the state or its political subdivisions but levied an income tax on retirement benefits paid retired federal employees, violated 4 U.S.C. § 111. 1 In this case we face two issues: First, whether Missouri's exemption from income taxation of certain retirement benefits paid public employees and Missouri's concomitant failure to exempt pensions of federal retirees likewise violate principles of intergovernmental tax immunity; second, if Missouri's income taxation scheme is illegal under Davis, whether, and under what circumstances, federal retirees who paid the discriminatory tax may recover a refund. This case involves the construction of the revenue laws of this state. We have jurisdiction. Mo. Const. art. V, § 3.